96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB2363


 
Introduced 2/19/2009, by Rep. Michael K. Smith
 
SYNOPSIS AS INTRODUCED:
 		













35 ILCS 5/218 new










    Amends the Illinois Income Tax Act. Authorizes a credit of $5,000 to an individual taxpayer who is a qualified rural physician practicing in a designated shortage area and serving at least 200 Medicaid patients at a rural health clinic. Effective immediately.

















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FISCAL NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











HB2363

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    AN ACT concerning revenue.

 
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    Be it enacted by the People of the State of Illinois,
 
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represented in the General Assembly:


 
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    Section 5. The Illinois Income Tax Act is amended  by adding 
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Section 218 as follows:
 
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    (35 ILCS 5/218 new)

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    Sec. 218. Rural physician tax credit.
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    (a)  For each  tax year beginning on or after January 1, 
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2010, an individual taxpayer who is a qualified rural physician 
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shall be allowed a credit against tax imposed by subsections 
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(a) and (b) of Section 201 in the amount of $5,000.
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    (b) The tax credit may not exceed the taxpayer's liability.  
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If the amount of the tax credit exceeds the taxpayer's 
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liability for the year, the excess may not be carried forward 
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or carried back.
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    (c)  No credit shall be allowed for a physician who has 
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previously practiced in a rural health clinic, unless, after 
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this Section takes effect, that physician returns to practice 
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in a rural health clinic after having practiced in a non-rural 
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health clinic for at least 3 years.
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    (d)  As used in this Section:
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        (1) "Designated shortage area" means a geographic area 
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    or practice location that, in the current taxable year or 
 


 






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    in one of the previous 3 taxable years, has been determined 
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    by the Director of Public Health to be a physician shortage 
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    area or has been designated or certified by the United 
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    States Department of Health and Human Services as a health 
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    professional shortage area or a medically underserved 
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    area.
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        (2) "Good standing" means that the individual has a 
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    good disciplinary record and has no more than 3 medical 
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    malpractice judgments or settlements in the preceding 4 
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    years.
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        (3) "Qualified rural physician" means a person 
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    licensed to practice medicine in all of  its branches under 
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    the Medical Practice Act of 1987 who:
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            (A) is in good standing;
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            (B) practices at a rural health clinic; and
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            (C) provides health care services to at least 200 
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        Medicaid patients at a rural health clinic within the 
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        year for which the tax credit is being claimed.
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        (4)  "Rural health clinic" means a clinic located in a 
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    non-urbanized area, as defined by the United States Census 
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    Bureau, and in a designated shortage area that:
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            (A) employs a mid-level practitioner who is 
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        available to furnish services at least 50% of the time 
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        the clinic is furnishing services;
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            (B) furnishes routine diagnostic and laboratory 
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        services;
 


 






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            (C) establishes arrangements with providers and 
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        suppliers to furnish medically necessary services not 
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        available at the clinic; and
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            (D) furnishes first response emergency care.

 

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    Section 99. Effective date. This Act takes effect upon 
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becoming law.